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88 results for “TDS”+ Section 250(5)clear

Sorted by relevance

Mumbai1,499Delhi843Bangalore568Kolkata442Chennai345Pune292Raipur263Ahmedabad238Patna193Jaipur152Hyderabad150Cochin113Nagpur88Karnataka85Chandigarh79Indore74Lucknow68Rajkot64Surat57Visakhapatnam44Guwahati44Amritsar42Panaji30Jodhpur27Jabalpur20Agra19Ranchi18Cuttack16Dehradun14Allahabad9SC3Telangana3Varanasi1Rajasthan1

Key Topics

Section 25080TDS70Section 200A64Section 194A53Condonation of Delay47Section 143(3)41Deduction40Section 201(1)38Section 6838Section 201

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 286/NAG/2023[2013-14]Status: DisposedITAT Nagpur16 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 200Section 200ASection 234ESection 250

section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), [“learned CIT”], for the assessment year 2013-14. Sunilkumar Rajendra Rai vs TDS Ward, Nagpur ITA no.286/Nag./2023 The assessee has raised following grounds of appeal:– 2. “ Grounds of Appeal Tax Effect 1. The learned CIT(A) erred in condoning the delay

Showing 1–20 of 88 · Page 1 of 5

37
Addition to Income30
Section 69C29

ACIT, CHANDRAPUR CIRCLE,, CHANDRAPUR vs. SHRI AVEREL GANGADHAR SHETTY, CHANDRAPUR

The appeal is ALLOWED FOR STATISTCIAL PURPOSES

ITA 193/NAG/2017[2014-15]Status: DisposedITAT Nagpur30 Nov 2023AY 2014-15

Bench: Shri Parth Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपील सं. / Ita No. 193/Nag/2017 निर्धारण वर्ष / Assessment Year : 2014-15

For Appellant: Mr Abhay Agrawal [‘Ld. AR’]For Respondent: Mr Kailash Kanojiya [‘Ld. DR’]
Section 143(3)Section 250Section 44A

250 of the Income-tax Act, 1961 [‘the Act’ in short] which in turn ascended out of order of assessment passed u/s 143(3) of the Act by Asstt. Commissioner of Income Tax Officer, Chandrapur Circle, Chandrapur [‘AO’ in short]. ITAT-Nagpur Page 1 of 5 Averel Gangadhar Shetty ITA No.193/NAG/2017, AY 2014-15 2. Brief facts of the case

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 141/NAG/2023[2019-20 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 138/NAG/2023[2018-19 (Q-3)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

ITA 137/NAG/2023[2018-19 (Q-2)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 140/NAG/2023[2019-20 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 143/NAG/2023[2019-20 (Q-4)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 142/NAG/2023[2019-20(Q-3)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 250Section 253(1)Section 253(5)

TDS) ……………. Respondent Central Processing Centre, Ghaziabad Assessee by : None Revenue by : Shri Abhay Y. Marathe Date of Hearing – 16/05/2024 Date of Order – 16/05/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeals has been filed by the assessee challenging the impugned orders of even date 22/12/2022, passed under section 250 of the Estate Officer Principal Chief

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSESSIG OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 20/NAG/2023[2018-19]Status: DisposedITAT Nagpur30 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.20/Nag/2023 िनधा"रण वष" / Assessment Year : 2018-19 Bajaj Steel Industries The Assessing Officer, Limited, Vs National E-Assessment 539/540, Imambada Road, Centre, Delhi. Maharashtra. Pan: Aaacb 5340 H Appellant / Assessee Respondent / Revenue Assessee By Shri Rajesh V. Loya – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 28/08/2023 Date Of Pronouncement 30/08/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld.Cit(A)[Nfac], Delhi Dated 22.12.2022 For A.Y.2018-19 Emanating From Assessment Order Under Section 143(3) R.W.S. 144B Of The Act Dated 24.04.2021. The Assessee Has Raised Following Grounds Of Appeal : Bajaj Steel Industries Limited [A]

Section 143(3)Section 250Section 40

250 of the Income Tax Act, 1961 passed by the ld.CIT(A)[NFAC], Delhi dated 22.12.2022 for A.Y.2018-19 emanating from assessment order under section 143(3) r.w.s. 144B of the Act dated 24.04.2021. The assessee has raised following grounds of appeal : Bajaj Steel Industries Limited [A] “1. That the assessment order passed by the learned Assessing Officer, National e-Assessment

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

ITA 391/NAG/2019[2014-15]Status: HeardITAT Nagpur27 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(viia)Section 80PSection 80P(2)

5 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the disallowance made by the Assessing Officer must follow. The second question shall accordingly stand answered against the revenue and in favour of the assessee. CIT V/s Bora Agro Foods (ITAT Pune

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

ITA 92/NAG/2023[2014-15]Status: DisposedITAT Nagpur23 Apr 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

250 of the Act, emanating from the common Intimation of Outstanding Demand Order for A.Y.2014-15 and 2013-14 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2014-15 as ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] lead case, we proceed to dispose of these appeals by this common order for the sake of convenience

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

ITA 91/NAG/2023[2013-14]Status: DisposedITAT Nagpur23 Apr 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

250 of the Act, emanating from the common Intimation of Outstanding Demand Order for A.Y.2014-15 and 2013-14 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2014-15 as ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] lead case, we proceed to dispose of these appeals by this common order for the sake of convenience

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 173/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 183/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 174/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 177/NAG/2023[2015-16]Status: DisposedITAT Nagpur29 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

Section 194ASection 201Section 201(1)Section 250

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle